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2021-12-31-accounts

Charity Registration No. 1166974 Company Registration No. 09082055 (England and Wales)

EVERY CASUALTY WORLDWIDE (A company limited by guarantee)

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[st] DECEMBER 2021

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The Trustees") For the year ended 31st December 2021

CONTENTS

Legal and administrative information 1
Annual Report of the directors and trustees 2 -7
Report of the Independent Examiner 8
Statement of financial activities 9
Balance Sheet 10
Notes to the accounts 11-19

TRUSTEES AND DIRECTORS

REGISTERED OFFICE 86-90 Paul Street London EC2A 4NE REGISTERED CHARITY NUMBER 1166974 COMPANY NUMBER 09082055 INDEPENDENT EXAMINER Shruti Soni Limited 117A St. Johns Hill Sevenoaks TN13 3PE

BANKERS

Barclays Bank Plc Leicester LE87 2BB

1

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The Trustees") For the year ended 31st December 2021

The Board of Trustees are pleased to present their Trustees’ Annual Report and accounts for the year ending 31 December 2021. The Trustees’ Annual Report contains a Directors’ Report as required by company law. The report and accounts comply with the requirements of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective 1 January 2019).

Structure, governance and management

Every Casualty Worldwide (hereinafter ECW) is incorporated in England and Wales and is a company limited by guarantee. Company registration number is 09082055. In 2016 ECW became a Charity registered in England and Wales, number 1166974.

The Trustees, who are also the directors for the purpose of company law, and who served during the year were:

Jay Ahmed Professor Susan Breau Shareen Holmer Iain Overton Professor Michael Spagat (Chair)

The Board of Trustees has assessed the major risks to which ECW is exposed and are satisfied that systems are in place to mitigate exposure to these major risks. These major risks include: securing sustainable funding for the medium to long term; continued restrictions in the UK and globally inhibiting travel; recruiting and retaining high quality staff; and a potential change in donors’ priorities.

Funding

The funding climate continues to be challenging. That said, during 2021 ECW received funding from three high quality sources and achieved record income. It is clear that excellent delivery of outcomes, the effective management of relationships with existing funders and efforts to diversify our funding base are crucial for our long term, sustainable success.

Employee Satisfaction

2021 was a year of renewal for ECW. We have a refreshed Trustee Board and a new Executive Director. As a result of these changes our Advocacy Director rejoined the organisation. This has enabled us to deliver the outcomes and activities we have committed to in our agreements with donors. As a result of these changes trust between the Board and team is strong, morale is good, and there is a real sense of pulling together for ECW’s future success.

Scale

ECW is a small organisation with an intentionally specific focus to its work. We recruited a capable and experienced full-time Executive Director who started in March 2021 and have an excellent Advocacy Director working 1-2 days per week.

2

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The Trustees") For the year ended 31st December 2021

Recruitment was challenging for the Global Network Development Lead, with an unsuccessful recruitment round in summer 2021. This meant that we remained understaffed for 2021. We ended the year with a revised recruitment plan for this role which, at the time of writing, has proven successful with an excellent new recruit joining in April 2022 for 0.6 FTE.

Objectives and activities

ECW incorporated in England and Wales's objects are for the public benefit:

• to promote national and international conflict resolution and reconciliation for the public benefit with a view to saving lives and relieving suffering and distress including by (but not limited to) the following means:

The policies adopted in furtherance of these objects are:

• The development and support of the practice of casualty recording through (a) research and knowledge exchange into existing practice, and (b) the collaborative development and promotion with practitioners and end users of international standards for the field.

There has been no change in these policies during the year.

Through its work in 2021 ECW has:

3

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The Trustees") For the year ended 31st December 2021

The Trustees have paid due regard to guidance issued by the Charity Commission under the Charities Act 2011 in deciding what activities ECW should undertake.

Achievements and performance

Over 2021, our achievements and performance came under the following two objectives:

Objective 1: Advocacy to promote the consistent use of casualty recording in all situations of armed violence, by all relevant stakeholders.

In the UK, we are part of the group of UK NGOs which meets with the Ministry of Defence. There has been a commitment for the UK military to record casualties of people treated in UK field hospitals which is a step forward. Additionally, we have engaged on civilian protection policy with the major UK political parties. We have also joined the INGO umbrella organisation Bond in order to increase our access and influence alongside other human rights and humanitarian organisations.

Internationally, we are making swifter progress. We have cultivated a group of supportive states at the UN in Geneva who understand the importance of casualty recording and its role. This led to a joint statement endorsing casualty recording being submitted to the UN Human Rights Council in September 2020, signed by 50 states, with additional statements from the smaller Core Group throughout 2021.

Additionally, casualty recording is increasingly referenced in the UN Human Rights Council. Significantly, the UN High Commissioner for Human Rights, Michelle Bachelet, said in the September 2021 session:

“Documenting the identity of and circumstances in which people have died is key to the effective realization of a range of fundamental rights – to know the truth, to seek accountability, and to pursue effective remedies. It can also facilitate survivors’ access to education, healthcare and property”

At the same time, we have just been awarded ‘special consultative status’ by the UN’s Economic and Social Council (ECOSOC) which is both an endorsement of our growing reputation and legitimacy and an enabler of greater influence in international fora.

Indeed, we have increased our ambition in this area and we are laying the groundwork for a specific resolution focused on casualty recording.

We have also worked with lead states on casualty recording webinars – including ‘Human Rights and Casualty Recording in Syria’. These were aimed at increasing the understanding of casualty recording among diplomats and INGO representatives. With over 100 participants joining one webinar, these have been our most wide-reaching awareness-raising events.

4

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The Trustees") For the year ended 31st December 2021

Objective 2 : Supporting the development and implementation of best practices among all stakeholders involved in casualty recording, including the Casualty Recorders Network

We have translated the Standards for Casualty Recording in full into the planned languages of Arabic, French and Spanish. In 2021 we went further and developed a shorter, more accessible summarised version of the Standards which has been translated into 27 languages, now available to download on our improved website.

We are continuing to expand the CRN to extend its reach into emerging conflicts, have a new due diligence application approach and are starting to receive unsolicited requests to join the network, brought about by word-of-mouth recommendations.

With additional support of one of our donors, we have been able to pilot an approach to supporting start-up casualty recording as a rapid onset conflict erupts. This included supporting casualty recording in Tigray, Ethiopia where we supported the development of the Tigray Humanitarian Atlas . This is a public resource run by the University of Ghent which pivoted from a long-term rural agriculture programme in Tigray to a casualty recording endeavour.

This project resulted in significant media coverage on casualty recording in Ethiopia, including in the Associated Press, and also been referenced in UK Parliamentary debates.

Organisational Development

All of this is backed by us developing our organisation. We have strengthened our processes and decision making, professionalised how the Board operates and put in place a roadmap for our work, which is monitored by the Board at our quarterly meetings.

We have improved our external offer including a new website, which includes a searchable database of casualty recording organisations and a knowledge hub. We have also introduced a new ‘brand’ Every Casualty Counts and sought more outreach with decisionmakers and peers. This has resulted in greater media coverage of our work, as well as attracting more followers on our social channels.

5. Our future plans include:

5

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The Trustees") For the year ended 31st December 2021

Financial review and reserves policy

2021 saw record income of £167,194 (2020: £144,491), building on the income and funders we had in 2020. ECW finished the year with a net surplus of £49,756 (2020: £17,253).

It is the policy of ECW that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. We actively monitor our reserves position and consider our forecast position at quarterly board meetings. Total reserve at the end of 2021 stand at £110,957 (2020: £61,201) with no restricted income funds (2020: £14,381).

The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue ECW’s current activities while consideration is given to ways in which additional funds may be raised. The Trustees judge that the level of reserves maintained throughout 2021 were sufficient for the Charity to gain the new resources necessary to allow essential operations to proceed into 2022.

Disclosure of information to examiner

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the examination, but of which the examiners are unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the examiners are aware of such information.

Independent Examiner

Shruti Soni Ltd were appointed as Independent Examiners to the Charity in 2021 and have scrutinized the 2020 accounts.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2021 was 5 (2020:4). The Trustees are members of the charity. The Trustees have no beneficial interest in the charity and are not remunerated.

6

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The Trustees") For the year ended 31st December 2021

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of ECW for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions .

On behalf of the board of Trustees on 22nd September 2022

Mi chael Spagat Chair of the Trustees

7

Independent Examiner's Report To the Trustees of Every Casualty Worldwide

I report on the accounts of the company for the year ended 31 December 2021 which are set out on pages 9 to 18.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Shruti Soni Shruti Soni Ltd 117A St Johns Hill Sevenoaks TN13 3PE Date 28 September 2022

8

Every Casualty Worldwide (Limited by Guarantee)

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31st December 2021

Income
Notes
Donations and legacies
3
Total income
Expenditure:
4
Raising funds
Charitable activities
Total expenditure
Net income
Net income and net movement in
funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total funds
2021
Unrestricted
funds
Restricted
funds
Total
funds
2020
£
£
£
£
£
£
136,882
30,312
167,194
128,633
15,858
144,491
136,882
30,312
167,194
128,633
15,858
144,491
5
-
5
-
-
-
72,740
44,693
117,433
125,761
1,477
127,238
72,745
44,693
117,438
125,761
1,477
127,238
64,137
14,381)
(
49,756
2,872
14,381
17,253
64,137
14,381)
(
49,756
2,872
14,381
17,253
46,820
14,381
61,201
43,948
-
43,948
110,957
£
-
110,957
£
46,820
£
14,381
£
61,201
£

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on the following pages form part of these accounts.

9

Every Casualty Worldwide

(Limited by Guarantee)

Balance Sheet As at 31st December 2021

Note
Current assets
Debtors
7
Cash at bank and in hand
Liabilities:
Creditors: Amount falling due within one year
8
Net current assets / (liabilities)
Total assets less current liabilities
The funds of the charity:
9
Restricted income funds
10
Unrestricted income funds
10
General reserve
Total charity funds		 2021
£
6,733
122,360
129,093
18,136
18,136
110,957
110,957
-
-
110,957
110,957		 2020
£
631
64,663
65,294
4,093
4,093
61,201
61,201
14,381
46,820
61,201

The charity is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31st December 2021. No member of the charity has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with sections 386 and 387 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the charitible company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The notes on the following pages form part of these accounts.

The accounts were approved by the Board on 22nd September 2022

Michael Spagat Trustee Name Charity Registration No. 1166974 Company Registration No. 09082055

10

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021

1 Statutory information

Ever Casualty Worldwide is a charitable company, limited by guarantee, registered in England and Wales number 09082055, charity number 1166974. The charitable company’s registered office address is 86-90 Paul Street, London, EC2A 4NE. The registered office is the principle place of business. The accounts are prepared in sterling, which is the functional currency.

2 Accounting policies

2.1 Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), (Charities SORP FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

2.2 Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS102.

2.3 Going concern

The trustees have considered the effect of the Covid-19 outbreak. The outbreak has caused no significant disruption to the charity’s activities to date and the trustees consider it unlikely that a significant disruption to the charity’s activities will be caused by the on-going restrictions associated with the outbreak. The Charity is a work-from-home organisation so its work does not pose enhanced health risks. COVID-19 will also reduce costs in the short run, mainly travel costs. The Trustees believe the main risks to the charity are longer term in that funders may change their priorities, however the current funders have not indicated that this is the case. Based on this expected continuing support and funding already committed the trustees are confident that the charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

2.4 Income

Donations and grants receivable are included when receivable, unless conditions are attached which specify their application to later periods. Such income would then be carried forward as income received in advance (deferred income). Government grants likewise receivable are included when receivable, unless conditions are attached which specify their application to later periods

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

11

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021: continued

2.6 Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

2.7 Expenditure and basis of apportioning costs

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category. Expenditure is classified under the following activity headings:

Raising funds: Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose

Charitable activites: Expenditure on charitable activities includes conducting research, publishing analyses and recommendations, convening meetings and conferences, offering consultancy and expert advice and other activities undertaken to further the purposes of the charity and their associated support costs.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS102 to all of its financial instruments. The Charity only has financial assets and liabilities of a kind that qualify as basic financial subsequently measured at their settlement value.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Creditors and provisions

Creditors and provisions are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2.11 Fundraising

Every Casualty Worldwide doesn't use 3rd party fundraising organisations. Funds are raised through individual donations, grants from Trusts, Foundations and Government grants and contracts.

2.12 Pensions

The charitable company operates an Auto Enrolment defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they are incurred.

12

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021: continued

3
Donations and legacies
Trust & Institutional Income
Wellspring Philanthropic Fund
Joseph Rowntree Charitable Trust
Tigray project
Government Grants
FDFA-HSD Switzerland
Other Donations
Total from Donations & Legacies
Donations and legacies - prior year
comparative
Trust & Institutional Income
Wellspring Philanthropic Fund
Joseph Rowntree Charitable Trust
Government Grants
FDFA-HSD Switzerland
Other Income
Total from Donations & Legacies		 Unrestricted
Restricted
Total 2021
£
£
£
71,152
-
71,152
50,000
-
50,000
-
30,312
30,312
121,152
30,312
151,464
-
-
-
-
-
-
15,730
-
15,730
15,730
-
15,730
136,882
30,312
167,194
Unrestricted
Restricted
Total 2020
£
£
£
78,566
-
78,566
50,000
-
50,000
128,566
-
128,566
-
15,858
15,858
-
15,858
15,858
67
-
67
67
-
67
128,633
15,858
144,491

*We confirm that the costs covered by the contribution of the FDFA (£15,858) are not double-financed by any other contribution of the Swiss Government or of other donors.

13

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021: continued

4
Analysis of expenditure
Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2021 Total
£
£
£
£
£
Salaries, wages & related costs
-
29,686
29,686
-
59,372
Staff recruitment, training &
development
-
2,350
2,350
-
4,700
Travel & subsistence
-
-
-
-
-
Translation, research, design, digital
licence & reports
-
28,896
7,536
-
36,432
Website & IT
-
5,075
5,075
-
10,150
General Office
5
676
541
135
1,357
Accountancy fees
-
-
-
3,621
3,621
Legal fees
-
-
-
600
600
Meetings
-
-
-
-
-
Companies House & registered office
-
-
-
126
126
Independent Examination
-
-
-
1,080
1,080
Total
5
66,683
45,188
5,562
117,438
Governance costs
-
3,315
2,247
(5,562)
-
Total expenditure 2020
5
69,998
47,434
117,438
Unrestricted
Restricted
Total
Of the total expenditure:
2021
72,745
44,693
117,438
2020
125,761
1,477
127,238
Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2020 Total
£
£
£
£
£
Salaries, wages & related costs
-
37,561
37,561
-
75,122
Staff recruitment, training &
development
-
-
-
Travel & subsistence
-
1,466
1,466
-
2,931
Translation, research, design, digital
licence & reports
-
5,038
5,038
-
10,076
Website & IT
-
4,008
4,008
-
8,015
General Office
-
622
622
74
1,318
Accountancy fees
-
-
-
5,467
5,467
Legal fees
-
-
-
21,470
21,470
Meetings
-
-
-
1,530
1,530
Companies House & registered office
-
-
-
229
229
Independent Examination
-
-
-
1,080
1,080
Total
-
48,694
48,694
29,850
127,238
Governance costs
-
14,925
14,925
(29,850)
-
Total expenditure 2020
-
63,619
63,619
-
127,238
Charitable activities
Analysis of expenditure - prior year comparative
Charitable activities		 Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2021 Total
£
£
£
£
£
-
29,686
29,686
-
59,372
-
2,350
2,350
-
4,700
-
-
-
-
-
-
28,896
7,536
-
36,432
-
5,075
5,075
-
10,150
5
676
541
135
1,357
-
-
-
3,621
3,621
-
-
-
600
600
-
-
-
-
-
-
-
-
126
126
-
-
-
1,080
1,080
Charitable activities		 Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2021 Total
£
£
£
£
£
-
29,686
29,686
-
59,372
-
2,350
2,350
-
4,700
-
-
-
-
-
-
28,896
7,536
-
36,432
-
5,075
5,075
-
10,150
5
676
541
135
1,357
-
-
-
3,621
3,621
-
-
-
600
600
-
-
-
-
-
-
-
-
126
126
-
-
-
1,080
1,080
Charitable activities
5
66,683
45,188
5,562
117,438
-
3,315
2,247
(5,562)
-
5
69,998
47,434
117,438
Unrestricted
Restricted
Total
72,745
44,693
117,438
125,761
1,477
127,238
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2020 Total
£
£
£
£

37,561
37,561
-
75,122

-
-

1,466
1,466
-
2,931

5,038
5,038
-
10,076

4,008
4,008
-
8,015

622
622
74
1,318

-
-
5,467
5,467

-
-
21,470
21,470

-
-
1,530
1,530

-
-
229
229

-
-
1,080
1,080
Charitable activities
- 48,694
48,694
29,850
127,238
- 14,925
14,925
(29,850)
-
- 63,619
63,619
-
127,238

14

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021: continued

5 Net income for the year

The net income for the year is stated after charging:
Independent Examination
6
Staff costs
Staff costs during the year were:
Salaries and wages
Social Security costs
Employer’s contribution to defined contribution pension schemes		 2021
2020
£
£
1,080
1,080
2021
2020
£
£
53,200
65,881
2,542
2,833
3,630
1,908
59,372
70,622

Number of staff

The average monthly number of staff during the year was 1.5 FTE 1 (2020: 3 FTE:2)

There was 1 employee whose annual remuneration was £60,000 or more.

The key management personnel of the charitable company included the Trustees and Chief Executive Officer. Total benefits paid to key management personnel including NIC and pension and one off payment to set up home office were £62,814 (2020: £44,747).

No trustees received, nor are due to receive, any remuneration or expenses for the year (2020: nil).

15

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021: continued

7 Debtors 2021 2020
Due within one year: £ £
Accrued income 6,250 -
Prepayments 483 380
Other debtors - 251
6,733 631
8 Creditors
Amounts falling due within one year:
2021 2020
£ £
Trade creditors 570 2,157
Pension 726 713
Deferred income 15,625 -
Other creditors - 107
Accruals 1,215 1,116
18,136 4,093
9 Analysis of net assets between funds
Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund Balances at 31 December 2021 are represented by:
Tangible Fixed Assets - - -
Current Assets 129,093 - 129,093
Creditors: Amounts falling due within one year (18,136) - (18,136)
Total net assets 110,957 - 110,957
Analysis of net assets between funds -prior year comparative
Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund Balances at 31 December 2020 are represented by:
Tangible Fixed Assets - - -
Current Assets 50,913 14,381 65,294
Creditors: Amounts falling due within one year (3,697) (396) (4,093)
Total net assets 47,216 13,985 61,201

16

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021: continued

10 Funds

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

Restricted Funds
Tigray project
FDFA-HSD Switzerland
Total Restricted Funds
Unrestricted funds:
General funds
Total funds
Restricted Funds - description
FDFA-HSD Switzerland:		 At
Incoming
Outgoing
At
01-Jan
31-Dec
2021
2021
£
£
£
£
-
30,312
(30,312)
-
14,381
-
(14,381)
-
14,381
30,312
(44,693)
-
46,820
136,882
(72,745)
110,957
61,201
167,194
(117,438)
110,957
The second year of our international advocacy project building on the success
of activities in the initial one-year grant period (Unrestricted funding in the first
year) to further develop support for casualty recording among political actors
and influential stakeholders and to include the adoption of a thematic
resolution on casualty recording at the Human Rights Council. This Restricted
funding period runs from October 2020 to September 2021. The carry forward
balance represents the funding for activities in the period January 2021 to
September 2021.

Funds - prior year comparative 2020

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

Restricted Funds
FDFA-HSD Switzerland
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
At
01-Jan
31-Dec
2020
2020
£
£
£
£
-
15,858
(1,477)
14,381
-
15,858
(1,477)
14,381
43,948
128,633
(125,761)
46,820
43,948
144,491
(127,238)
61,201

17

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2021: continued

11 Taxation

The charitable company is registered as a charity and all of its income falls within the exemptions under Part 11 of the Corporation Tax Act 2010.

12 Related parties

Micheal Spagat made a donation of £25,000 during the year to be spread over this year and next year (2020: none).

There are no other donations from related parties, none which are outside the normal course of business and no restricted donations from related parties.

13 Pension and other post-retirement benefit commitments

Pension and other post-retirement benefit commitments
Defined contribution 2021 2020
£ £
Contributions payable by the company for the year 3,630 1,908

At 31 December 2021 £726 was outstanding, paid in January 2022 (2020: £713)

14 Contingent assets or liabilities

There are no contingent assets or liabilities at December 2021 (2020:Nil).

15 Professional indemnity insurance

The charitable company has insurance to protect it from loss arising from the neglect or defaults of its Trustee, employees and agents and to indemnify the Trustees or other officers against the consequences of any neglect or default on their part. The total insurance premium paid by the charitable company during the year totalled £725 (2020: £570).

16 Liability of members

Every Casualty Worldwide is a company limited by guarantee and has no share capital. In the event of the company being wound up, the liability of the members is limited to £1 each.

17 Ultimate controlling party

The charitable company was under the control of the trustees during the period under review. There is no single ultimate controlling party.

18